scholarly journals DATA Act Dashboard: An Instructional Case Using Data Visualization

Author(s):  
Karen A Kitching ◽  
Eileen Coble ◽  
Alex Phillips

This case instructs students on how to extract, transform, and load (ETL) data from disparate sources to perform analysis on Federal Government agency spending transactions: the financial statements of the U.S. Government Accountability Office, DATA Act spending data, and Office of Management and Budget object class definitions. Students also learn to construct an interactive dashboard to allow uses to routinely discover and investigate agency spending data and to drill down to specific dimensions, such as program activity or object classification, and to specific general ledger ledger accounts used by the Federal Government. This is accomplished by using parameters created in the ETL portion of the case. This case is designed to be flexible so that it can be implemented in any undergraduate or graduate accounting course from government accounting and auditing to data analytics based on the instructor’s preference.

2019 ◽  
Vol 46 (6) ◽  
pp. 881-897
Author(s):  
Leslie King

Beginning in the 1960s, U.S. government policy largely created, and subsequently facilitated the corporatization of, a powerful, multi-billion dollar nursing home industry. Using data from trade publications, government agency reports, Congressional hearings, newspaper reports and existing scholarly research, I chart the relationship between the state and the U.S. nursing home industry over four time periods to reveal how, at different moments, government policy contributed to first the creation, then the corporatization and consolidation of the industry. I argue that the trajectory of Medicare and Medicaid policy is not wholly neoliberal but neither should it be considered progressive.


2017 ◽  
Vol 78 (10) ◽  
pp. 571
Author(s):  
Gavin Baker

Congress’ Committee on House Administration this year began examining Title 44 of the U.S. Code, which is the authority for the Federal Depository Library Program (FDLP) and Government Publishing Office (GPO). This is an important opportunity for librarians to advocate for improvements to FDLP and public access to government information.FDLP was designed to ensure widespread and long-term public access to information produced by the federal government. The program is managed by GPO, formerly known as the Government Printing Office, a federal government agency that publishes information on behalf of all three branches of government.


2021 ◽  
Vol 14 (1) ◽  
pp. 408
Author(s):  
Hyung-Woo Lee ◽  
Dong-Young Rhee

The recent COVID-19 pandemic posed a challenge to employee well-being and will have a lasting impact on how safe employees feel about their work environment. This study aims at examining: (1) the impact of safety perception of employees on their job attitudes; and (2) what factors affect their expectations that their organizations will effectively protect them from potential health threats. Using data from the U.S. Federal Government, this study divided organizational responses to COVID-19 aimed at protecting their employees into the following three types: protecting the employees while working on site, reducing the number of employees working on-site, and providing mental and health assistance. The effects of these organizational responses were analysed separately, and regression analysis was performed with these factors with regards to employees’ safety perception. The results showed that the first group of measures, protecting the employees while they are in the workplace, had generally the most significant influences on employees’ feeling of safety. The attempt to protect those in vulnerable medical conditions was also seen as significant. These findings show that organizations need to protect their employees in the workplaces during a health crisis.


2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Rofika Asmiputri ◽  
Ahmad Waluya Jati

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW


Author(s):  
Constanze Scherz ◽  
Timothy M. Persons

As in all democratically constituted sta- tes, scientific policy advice to the legis- lature in the U. S. is faced with the challenges of this time: What can good advice look like given the rapidly developing new technologies and their far-reaching implications for society? Despite decades of collaboration between consultants and advisors, mutual trust must be won over and over again. Against this background, it is particularly interesting to take a closer look at current developments in the U. S.: Timothy M. Persons, GAO’s Chief Scientist, gives insights into the work of the U. S. Government Accountability Office (GAO), which advises the U. S. Congress. It becomes clear that balanced results of technology assessment and other GAO products arise when not only the majority but also the minority party is heard when prioritizing congressional inquiries. The research questions must be impartial and meet congressional requirements. The interview was conducted by Constanze Scherz (ITASKIT).


2013 ◽  
Vol 10 (2) ◽  
pp. 201-227 ◽  
Author(s):  
Norman Matloff

The two main reasons cited by the U.S. tech industry for hiring foreign workers--remedying labour shortages and hiring "the best and the brightest"--are investigated, using data on wages, patents, and R&D work, as well as previous research and industry statements. The analysis shows that the claims of shortage and outstanding talent are not supported by the data, even after excluding the Indian IT service firms. Instead, it is shown that the primary goals of employers in hiring  foreign workers are to reduce labour costs and to obtain "indentured" employees. Current immigration policy is causing an ‘Internal Brain Drain’ in STEM.


2018 ◽  
Vol 06 (06) ◽  
pp. 110-115
Author(s):  
Panchami Anil ◽  
Anas P V ◽  
Naseef Kuruvakkottil ◽  
Anusha K V ◽  
Balagopal N

Sign in / Sign up

Export Citation Format

Share Document